題目內(nèi)容
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[主觀題]
（b) The Sarbanes-Oxley Act contains provisions for the attestation （verification) and repo
(b) The Sarbanes-Oxley Act contains provisions for the attestation (verification) and reporting to shareholders of
internal controls over financial reporting.
Required:
Describe the typical contents of an external report on internal controls. (8 marks)
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